PENGARUH INDEPENDENSI AUDITOR INSPEKTORAT TERHADAP KUALITAS AUDIT DENGAN ROLE CONFLICT SEBAGAI VARIABEL MODERASI

Studi pada Auditor Inspektorat di Wilayah Provinsi Nusa Tenggara Barat

  • Rusdi Rusdi Sekolah Tinggi Ilmu Ekonomi AMM
Keywords: independence, audit quality, role conflict, inspectorate auditors

Abstract

This study aims to empirically examine the effect on audit quality and independence of the testing role conflict as a moderating variable negatively affect direct relation to the independence of audit quality. Technique sampling using purposive sampling by distributing the questionnaires. The data analysis method is used residual test to enforce moderation as a pure moderator variable. The results of this study showed that the variables significantly positively independence on audit quality and independence of the interaction between role conflict negatively affect to audit quality.

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Published
2018-07-24
How to Cite
Rusdi, R. (2018). PENGARUH INDEPENDENSI AUDITOR INSPEKTORAT TERHADAP KUALITAS AUDIT DENGAN ROLE CONFLICT SEBAGAI VARIABEL MODERASI. Valid: Jurnal Ilmiah, 15(2), 112-124. Retrieved from http://journal.stieamm.ac.id/index.php/valid/article/view/68
Section
Articles